CIT ASR vs. DES RAJ ASR

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ITA/7/1981HC Punjab & HaryanaPHHC01006348198115 April 2024Bench: MR. JUSTICE SANJEEV PRAKASH SHARMA,MRS. JUSTICE SUDEEPTI SHARMA1 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that it was not possible to decide the case on merits due to the non-appearance of the appellant and the destruction of the case file in fire incidents. No steps were taken by the department to reconstruct the record. Therefore, the appeal was dismissed for non-prosecution. The court did not delve into any substantive legal issues or arguments presented by either side, as the procedural circumstances prevented such an examination. The operative direction was to dismiss the appeal.

What were the facts?

The appeal was filed by the Chief Commissioner of Income Tax, Amritsar, against Des Raj Amritsar. The case was called twice, but no one appeared on behalf of the appellant. The judgment notes that the file of the case was burnt in fire incidents in 1996 and 2011. The concerned department had not taken any steps to reconstruct the record of the said file. Consequently, the High Court found it impossible to decide the case on merits.

What were the issues?

1. Whether the appeal can be decided on merits given the non-appearance of the appellant and the destruction of the case file. The appellant (Revenue) did not present any arguments as no one appeared on their behalf. The respondent (assessee) also did not present any arguments. The High Court was faced with the inability to proceed with the case due to the absence of the appellant and the unavailability of the case record.

AI-generated summary — verify with the full judgment below

2024:PHHC:050137-DB IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA-7-1981 Date of decision:- 15.04.2024 Chief Commissioner of Income Tax Amritsar ....Appellant vs. Des Raj Amritsar ...Respondent CORAM: HON'BLE MR. JUSTICE SANJEEV PRAKASH SHARMA HON'BLE MRS. JUSTICE SUDEEPTI SHARMA Present: None *** SANJEEV PRAKASH SHARMA, J. (Oral) 1. The case called twice but no one has put in appearance on behalf of the appellant. The file of this case has been burnt after the fire incident, which took place in the year 1996 & 2011. No step has been taken by the concerned department to reconstruct the record of the said file. 2. In these circumstances, it is not possible for this Court to decide the case on merits. 3. Dismissed for non-prosecution. (SANJEEV PRAKASH SHARMA) JUDGE April 15, 2024 (SUDEEPTI SHARMA) G Arora JUDGE Whether speaking/reasoned : Yes/No Whether reportable : Yes/No Gaurav Arora 2024.04.18 12:11 I attest to the accuracy and integrity of this document

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